CA 4 December 1987. An appeal by the ratepayers concerning the rating of water hereditaments . Briefly, they occupied three hereditaments :- a fishing lodge used for checking fishing licences, boat permits and recording catches and car-parking areas for the use of anglers. In September 1982 the ratepayers proposed under the General Rate Act 1967 s69 that the assessment s should be deleted from the valuation list because they were water hereditaments forming part of the cumulo of the ratepayers` undertaking. The lvc upheld these contentions, and the VO appealed to the LT. The VO contended that the three hereditaments were not water hereditaments within the cumulo because they were not occupied, within the meaning of s31 of the Act, for the purposes of a statutory water undertaking. This part of the Act referred to the Water Act 1945 definition of statutory water undertaker which was limited to water supply . The VO substantiated his reasons, and the LT allowed the appeal. The ratepaye